McDavid Co. produces products R, J and C from a joint production process. Each product may be sold at the split-off point or be processed further. Joint production costs of $92,000 per year are allocated to the products based on the relative number of units produced. Data for McDavids operations for the current year are as follows:

Product	Units Produced	Allocated Joint Production Cost	Sales Value at Split-off
R	8,000	$32,000	$76,000
J	10,000	40,000	71,000
C	5,000	20,000	48,000

Products R, J and C can be processed beyond the split-off point for additional costs of $26,000, $38,000 and $12,000 respectively and can then be sold for $105,000, $117,000 and $57,000 respectively.

Required:

Which products should be processed beyond the split off point? Show calculations.